MARTIN v. COMMISSIONER

Docket No. 111989.

3 T.C.M. 32 (1944)

R. E. Martin v. Commissioner.

United States Tax Court.

Entered January 19, 1944.


Attorney(s) appearing for the Case

Milton B. Ignatius, Esq., and Frank Hempstead, C. P. A., for the petitioner. J. Marvin Kelley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding involves deficiencies in income tax for 1937, 1939, and 1940 in the respective amounts of $783.93, $24,508.46, and $286.49.

The questions for our determination are (1) whether petitioner is taxable in 1937 and 1939 on income which he claims to have received as guardian for his two sons; (2) whether petitioner is taxable, in 1937, 1939, and 1940, on the income from properties which...

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